LUBRIZOL ADVANCED MATERIALS FRANCE : revenue, balance sheet and financial ratios

LUBRIZOL ADVANCED MATERIALS FRANCE is a French company founded 66 years ago, specialized in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques. Based in ROUEN (76100), this company of category ETI shows in 2024 a revenue of 3.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LUBRIZOL ADVANCED MATERIALS FRANCE (SIREN 602048688)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 783 248 € 3 760 259 € 3 672 280 € 4 283 423 € 4 624 016 € 5 072 957 € 2 917 994 € 2 915 419 € 2 937 619 €
Net income 926 710 € 722 837 € 906 198 € 1 330 142 € 1 019 497 € 275 756 € 190 028 € 185 496 € 146 898 €
EBITDA 704 677 € 1 178 328 € 1 027 126 € 1 962 220 € 1 524 852 € 488 819 € 294 426 € 250 820 € 329 877 €
Net margin 24.5% 19.2% 24.7% 31.1% 22.0% 5.4% 6.5% 6.4% 5.0%

Revenue and income statement

In 2024, LUBRIZOL ADVANCED MATERIALS FRANCE achieves revenue of 3.8 M€. Revenue is growing positively over 9 years (CAGR: +3.2%). Vs 2023: +1%. After deducting consumption (10 k€), gross margin stands at 3.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 705 k€, representing 18.6% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -40%, reducing margin by 12.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 927 k€, i.e. 24.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 783 248 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 772 997 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

704 677 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 196 855 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

926 710 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.6%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 12.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

80.974%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

12.208%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

73.8%

Solvency indicators evolution
LUBRIZOL ADVANCED MATERIALS FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 0.32
Q3: 24.28
Excellent

In 2024, the debt ratio of LUBRIZOL ADVANCED MATERIA... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
80.97% 2024
2022
2023
2024
Q1: 12.8%
Med: 44.41%
Q3: 74.53%
Excellent

In 2024, the financial autonomy of LUBRIZOL ADVANCED MATERIA... (81.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of LUBRIZOL ADVANCED MATERIA... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 659.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

659.54

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
LUBRIZOL ADVANCED MATERIALS FRANCE

Sector positioning

Liquidity ratio
659.54 2024
2022
2023
2024
Q1: 132.32
Med: 209.15
Q3: 511.28
Excellent +10 pts over 3 years

In 2024, the liquidity ratio of LUBRIZOL ADVANCED MATERIA... (659.54) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.34x
Average -35 pts over 3 years

In 2024, the interest coverage of LUBRIZOL ADVANCED MATERIA... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 472 days of revenue, i.e. 5.0 M€ to permanently finance. Over 2016-2024, WCR increased by +145%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

4 959 006 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

77 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

68 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

472 j

WCR and payment terms evolution
LUBRIZOL ADVANCED MATERIALS FRANCE

Positioning of LUBRIZOL ADVANCED MATERIALS FRANCE in its sector

Comparison with sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of LUBRIZOL ADVANCED MATERIALS FRANCE is estimated at 1 253 265 € (range 488 966€ - 4 070 562€). With an EBITDA of 704 677€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
229 transactions
488k€ 1253k€ 4070k€
1 253 265 € Range: 488 966€ - 4 070 562€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
704 677 € × 1.6x
Estimation 1 144 724 €
373 588€ - 3 800 351€
Revenue Multiple 30%
3 783 248 € × 0.32x
Estimation 1 226 857 €
575 260€ - 3 001 609€
Net Income Multiple 20%
926 710 € × 1.7x
Estimation 1 564 235 €
647 972€ - 6 349 519€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques)

Compare LUBRIZOL ADVANCED MATERIALS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Frequently asked questions about LUBRIZOL ADVANCED MATERIALS FRANCE

What is the revenue of LUBRIZOL ADVANCED MATERIALS FRANCE ?

The revenue of LUBRIZOL ADVANCED MATERIALS FRANCE in 2024 is 3.8 M€.

Is LUBRIZOL ADVANCED MATERIALS FRANCE profitable?

Yes, LUBRIZOL ADVANCED MATERIALS FRANCE generated a net profit of 927 k€ in 2024.

Where is the headquarters of LUBRIZOL ADVANCED MATERIALS FRANCE ?

The headquarters of LUBRIZOL ADVANCED MATERIALS FRANCE is located in ROUEN (76100), in the department Seine-Maritime.

Where to find the tax return of LUBRIZOL ADVANCED MATERIALS FRANCE ?

The tax return of LUBRIZOL ADVANCED MATERIALS FRANCE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does LUBRIZOL ADVANCED MATERIALS FRANCE operate?

LUBRIZOL ADVANCED MATERIALS FRANCE operates in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques (NAF code 46.12B). See the 'Sector positioning' section above to compare the company with its competitors.